The latest update in the Coronavirus Job Retention scheme

Update on the Government's Coronavirus Job Retention Scheme ("CJRS") grant scheme for furloughed employees.

Applications will be made online through a Government portal expected to go live at the end of April 2020 and by whoever operates your PAYE scheme - either you the employer or an agent who does it for it.

Under the CJRS the Government will pay back to the employer 80% of each furloughed employee's salary up to a maximum of £2,500 per employee - plus the NI and minimum employer pension contributions paid (even if you pay a higher contribution) for each of your furloughed employees.

To claim you will need:

  • Your employer PAYE reference number;
  • The number of employees being furloughed;
  • National Insurance numbers for the employees you want to furlough;
  • Names of the employees you want to furlough;
  • Payroll/works number for the employees you want to furlough;
  • Your Self Assessment Unique Taxpayer Reference or Corporation Tax Unique Taxpayer Reference or Company Registration Number;
  • The claim period (start and end dates);
  • Amount claimed (per the minimum length of furloughing of three consecutive weeks);
  • Your bank account number and sort code
  • Your contact name
  • Your phone number
  • You will need to calculate the amount you are claiming

Special rules will apply for sick pay, maternity leave and staff on minimum wage.

Employees dismissed or made redundant since 28 February 2020 can be rehired and placed on furlough.

An employee with two jobs can continue to work for one employer while furloughed by another employer. Indeed, an employee on furlough can start a new job with another employer.

A non-employee who comes within the definition of 'worker' in the Employment Rights Act 1996 qualifies for CJRS provided they are paid through PAYE.

Full guidance available here

Guidance last updated 9 April 2020

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